If you are a debtor, your signature on the petition and statements and schedules constitutes an oath that the information is accurate and complete. The Bankruptcy Code provides serious penalties for false statements (see section 727(a)(4)(A). Title 18 of the United States Code (Crimes and Criminal Procedure) section 152 also makes it a crime to knowingly and fraudulently omit property, make a false oath or account, or make a false declaration or verification. If you are a creditor U.S.C. section 152 makes it a crime to knowingly and fraudulently present a false claim.